Ind. Code § 25-2.1-1-6.3

Current through P.L. 171-2024

Section 25-2.1-1-6.3 - [Effective Until 7/1/2024] "Compilation"

"Compilation" means providing a service to be performed in accordance with AICPA Statements on Standards for Accounting and Review Services (SSARS) or other similar standards adopted by reference under IC 25-2.1-2-15 that is presenting, in the form of financial statements, information that is the representation of the management or owners without undertaking to express any assurance on the statements.

IC 25-2.1-1-6.3

As added by P.L. 128-2001, SEC.7.

This section is set out more than once due to postponed, multiple, or conflicting amendments.